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Aadaki kurulum, karlkl yntemi kullanarak maliyetleri tahsis etmek iin bir ezamanl dorusal denklemler sistemidir. Matris cebiri gerekli deildir . Aadaki maliyetler, Westmoreland Company'deki iletme departmannda

Aadaki kurulum, karlkl yntemi kullanarak maliyetleri tahsis etmek iin bir ezamanl dorusal denklemler sistemidir. Matris cebiri gerekli deildir . Aadaki maliyetler, Westmoreland Company'deki iletme departmannda ve hizmet departmannda yaplmtr.

Departman Dorudan Maliyetler Etiket
alt montajlar $ 550.000 P1
Son montaj 775.000 P2
Pazarlama 285.000 P3
Bina doluluk 85.000 S1
Aratrma & Gelitirme 120.000 2
Nezaret 45.000 S3

Hizmetlerin dier departmanlar tarafndan kullanm aadaki gibidir.

Kullanc Departman
Hizmet Maliyet Merkezi alt montajlar Son montaj Pazarlama Bina Doluluu Ar-Ge Nezaret
Bina doluluk .30 .25 .20 --- .15 .10
Ar-Ge .50 .50 --- --- --- ---
Nezaret .20 .30 .20 .10 .20 ---

Departman P2 (son montaj) iin denklem u ekildedir:

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